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  • Tax Breaks for Directors - Part 2  Director shareholders - 13. Dividends - 13.5. Waiving higher rate tax
    13.5. Waiving higher rate taxWhen a company pays a dividend, every shareholder receives payment in proportion to their shareholding. Shareholders liable to higher rate tax will have more to pay than those liable at the lower rates. This allows for some tax planning.Tax breakDividend waivers can be used to avoid higher rates of income tax. Broadly, a dividend waiver involves a shareholder giving up their entitlement to a dividend before it arises. A dividend waiver can therefore avoid the higher rate tax bill...
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